§6073 — Repealed. Pub. L. 98–369, div. A, title IV, § 412(a)(2), July 18, 1984, 98 Stat. 792]
2 cases·2 cited
Statute Text — 26 U.S.C. §6073
[§ 6073. Repealed. Pub. L. 98–369, div. A, title IV, § 412(a)(2), July 18, 1984, 98 Stat. 792] Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 750; Sept. 25, 1962, Pub. L. 87–682, § 1(a)(2), (b), (c), 76 Stat. 575; Oct. 4, 1976, Pub. L. 94–455, title X, § 1012(c), title XIX, § 1906(b)(13)(A), 90 Stat. 1614, 1834; Nov. 10, 1978, Pub. L. 95–628, § 7(a), 92 Stat. 3630; Sept. 3, 1982, Pub. L. 97–248, title III, § 328(b)(2), 96 Stat. 618, related to time for filing declarations of estimated income tax by individuals. Statutory Notes and Related Subsidiaries Effective Date of RepealRepeal applicable with respect to taxable years beginning after Dec. 31, 1984, see section 414(a)(1) of Pub. L. 98–369, set out as an Effective Date of 1984 Amendment note under section 6654 of this title.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §1.6073-1 Time and place for filing declarations of estimated income tax by individuals
- Treas. Reg. §Treas. Reg. §1.6073-1(a) Individuals other than farmers or fishermen.
- Treas. Reg. §Treas. Reg. §1.6073-1(b) Farmers or fishermen—(1) In general.
- Treas. Reg. §Treas. Reg. §1.6073-1(c) Nonresident aliens.
- Treas. Reg. §Treas. Reg. §1.6073-1(d) Place for filing declaration.
- Treas. Reg. §Treas. Reg. §1.6073-1(e) Amendment of declaration.
- Treas. Reg. §Treas. Reg. §1.6073-1(i) §1.6073-1(i)
- Treas. Reg. §Treas. Reg. §1.6073-2 Fiscal years
- Treas. Reg. §Treas. Reg. §1.6073-2(a) Individuals other than farmers or fishermen.
- Treas. Reg. §Treas. Reg. §1.6073-2(b) Farmers or fishermen.
- Treas. Reg. §Treas. Reg. §1.6073-2(c) Nonresident aliens.
- Treas. Reg. §Treas. Reg. §1.6073-3 Short taxable years
- Treas. Reg. §Treas. Reg. §1.6073-3(a) Individuals other than farmers or fishermen.
- Treas. Reg. §Treas. Reg. §1.6073-3(b) Farmers or fishermen.
- Treas. Reg. §Treas. Reg. §1.6073-3(c) Nonresident aliens.
- Treas. Reg. §Treas. Reg. §1.6073-4 Extension of time for filing declarations by individuals
- Treas. Reg. §Treas. Reg. §1.6073-4(a) In general.
- Treas. Reg. §Treas. Reg. §1.6073-4(b) Citizens outside of the United States.
- Treas. Reg. §Treas. Reg. §1.6073-4(c) Residents outside the United States.
- Treas. Reg. §Treas. Reg. §1.6073-4(d) Addition to tax applicable.
- Treas. Reg. §Treas. Reg. §301.6073-1 Time for filing declarations of estimated income tax by individuals